Hook Bait Incorporated processes king salmon for various distributors. Two departments are involved processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2020 are provided below:

	Tons of King Salmon	Percent Completed
		Materials	Conversion
Work-in-process inventory June 1	2,700	82	92
Work-in-process inventory June 30	4,000	72	52
Started processing during June	8,900

Total equivalent units for conversion under the FIFO method are calculated to be:

Group of answer choices

7,672 equivalent units.

10,516 equivalent units.

7,196 equivalent units.

11,088 equivalent units.

11,304 equivalent units.